{"id":7364,"date":"2015-09-28T18:11:44","date_gmt":"2015-09-28T16:11:44","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/serem-encara-mes-transparents-i-ens-haurem-de-connectar-amb-hisenda\/"},"modified":"2015-09-28T18:11:44","modified_gmt":"2015-09-28T16:11:44","slug":"serem-encara-mes-transparents-i-ens-haurem-de-connectar-amb-hisenda","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/serem-encara-mes-transparents-i-ens-haurem-de-connectar-amb-hisenda\/","title":{"rendered":"\u00abSerem encara m\u00e9s transparents i ens haurem de connectar amb Hisenda\u00bb"},"content":{"rendered":"<p>Ha estat reformada la Llei General Tributaria i les modificacions consten en la<span style=\"color: #ff0000;\"><em><span style=\"text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.boe.es\/boe\/dias\/2015\/09\/22\/pdfs\/BOE-A-2015-10143.pdf\"> Llei 34\/2015<\/a>,<\/span><\/em><\/span> publicada en el BOE del dia 22\/9.\u00a0 Entrar\u00e0 en vigor el proper dia 12 d&#8217;octubre. Destaquem el seg\u00fcent:<\/p>\n<h3><span style=\"color: #3366ff;\">Publicaci\u00f3 de llistats de deutors amb Hisenda (\u201cllistat de morosos\u201d):<\/span><\/h3>\n<ul>\n<li>Es publicar\u00e0 llistats de contribuents amb deutes i sancions pendents superiors a un mili\u00f3 d&#8217;euros, tret que es trobin ajornats o suspesos.<\/li>\n<li>Els llistats estaran disponibles a final d&#8217;aquest any, respecte als deutors a 31 de juliol de 2015.<\/li>\n<li>A partir d&#8217;ara, en el primer semestre de cada any natural, es publicar\u00e0 un llistat amb aquells que estiguin en aquesta circumst\u00e0ncia el 31 de desembre de l&#8217;any anterior.<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\">Prescripci\u00f3:<\/span><\/h3>\n<ul>\n<li>L&#8217;Administraci\u00f3 tribut\u00e0ria tindr\u00e0 el\u00a0 dret a comprovar les obligacions tribut\u00e0ries en el cas d&#8217;exercicis prescrits sempre que calgui en relaci\u00f3 amb obligacions d&#8217;exercicis no prescrits.<\/li>\n<li>Es fixa un termini de 10 anys per a la comprovaci\u00f3 de bases o quotes compensades o pendents de compensaci\u00f3 o deduccions aplicades o pendents d&#8217;aplicaci\u00f3.<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\">Nous terminis m\u00e0xims per al procediment d&#8217;inspecci\u00f3:<\/span><\/h3>\n<ul>\n<li>Les actuacions del procediment d&#8217;inspecci\u00f3 hauran de concloure en el termini de:\n<ul>\n<li>\u00a018 mesos, amb car\u00e0cter general (abans era de 12 mesos).<\/li>\n<li>27 mesos (nou), quan concorri alguna de les seg\u00fcents circumst\u00e0ncies:\n<ul>\n<li>Que la xifra anual de negocis de l&#8217;obligat tributari sigui igual o superior al requerit per auditar els seus comptes.<\/li>\n<li>Que l&#8217;obligat tributari estigui integrat en un grup sotm\u00e8s al r\u00e8gim de consolidaci\u00f3 fiscal o al r\u00e8gim especial de grup d&#8217;entitats que estigui sent objecte de comprovaci\u00f3 inspectora.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>S&#8217;estableix una nova infracci\u00f3 fiscal per conductes artificioses o fraudulentes. Amb aquesta nova infracci\u00f3 es perseguir\u00e0 i sancionar\u00e0 els estalvis fiscals obtinguts mitjan\u00e7ant actes ja qualificats per l&#8217;Administraci\u00f3 tribut\u00e0ria com a abusius i en els quals es produeixi reiteraci\u00f3.<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\">Llibres registre i factures (nou sistema de gesti\u00f3 de l&#8217;IVA): <\/span><\/h3>\n<ul>\n<li>Es preveu regular un sistema de subministrament immediat de la informaci\u00f3 fiscal que comen\u00e7ar\u00e0 a funcionar el 1 de gener del 2017. Aquest sistema consistir\u00e0 en la gesti\u00f3 electr\u00f2nica dels llibres de registre fiscals<\/li>\n<li>Aquest projecte, anomenat \u00abProjecte SII\u00bb inclou un nou sistema de gesti\u00f3 de l&#8217;IVA amb informaci\u00f3 en temps real de les transaccions comercials. Cada facturaci\u00f3 dels contribuents ser\u00e0 enviada a l&#8217;Ag\u00e8ncia Tribut\u00e0ria i els llibres registro s&#8217;aniran formant amb cadascun dels enviaments del detall de les operacions realitzades.<\/li>\n<li>Es tipifica com a nova infracci\u00f3 el retard en l&#8217;obligaci\u00f3 de portar els Llibres Registre a trav\u00e9s de la seu electr\u00f2nica de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria mitjan\u00e7ant el subministrament dels registres de facturaci\u00f3, que se sancionar\u00e0 amb una multa pecuni\u00e0ria proporcional d&#8217;un 0,5 per cent de l&#8217;import de la factura objecte del registre, amb un m\u00ednim trimestral de 300 euros i un m\u00e0xim de 6.000 euros<\/li>\n<li>Tamb\u00e9 s&#8217;estableix que la factura deixar\u00e0 de ser un mitj\u00e0 privilegiat de prova per demostrar l&#8217;exist\u00e8ncia d&#8217;una operaci\u00f3, per la qual cosa una vegada que l&#8217;Administraci\u00f3 q\u00fcestiona amb fonament la seva efectivitat, correspon a l&#8217;obligat tributari aportar proves sobre la realitat de les operacions.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-642\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia.jpg\" alt=\"fiscalcomptable6\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<h3><em><span style=\"color: #3366ff;\">\u00a0Som assessors fiscals i comptables. Consulti&#8217;ns sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a antoninavarro@rm-assessors.cat<\/span><\/em><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>Ha estat reformada la Llei General Tributaria i les modificacions consten en la Llei 34\/2015, publicada en el BOE del dia 22\/9.\u00a0 Entrar\u00e0 en vigor el proper dia 12 d&#8217;octubre. Destaquem el seg\u00fcent: Publicaci\u00f3 de llistats de deutors amb Hisenda (\u201cllistat de morosos\u201d): Es publicar\u00e0 llistats de contribuents amb deutes i sancions pendents superiors a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[41,16],"tags":[245,76,246],"class_list":["post-7364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-fiscal-i-comptable","tag-llista-morosos-hisenda","tag-reforma-fiscal-2015","tag-reforma-lgt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Serem encara m\u00e9s transparents i ens haurem de connectar amb Hisenda&quot; | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/serem-encara-mes-transparents-i-ens-haurem-de-connectar-amb-hisenda\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;Serem encara m\u00e9s transparents i ens haurem de connectar amb Hisenda&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Ha estat reformada la Llei General Tributaria i les modificacions consten en la Llei 34\/2015, publicada en el BOE del dia 22\/9.\u00a0 Entrar\u00e0 en vigor el proper dia 12 d&#8217;octubre. 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